Quick answers
Does Maryland have a state estate tax?
State estate tax: Yes (Md. Code, Tax-General §§ 7-304, 7-309 (estate tax exclusion/portability/rate); §§ 7-203, 7-204 (inheritance tax exemptions/10% rate)). Estate-tax exemption: $5,000,000 (Md. Code, Tax-General §§ 7-304, 7-309 (estate tax exclusion/portability/rate); §§ 7-203, 7-204 (inheritance tax exemptions/10% rate); 2026 deaths). Estate-tax top rate: 16% (Md. Code, Tax-General §§ 7-304, 7-309 (estate tax exclusion/portability/rate); §§ 7-203, 7-204 (inheritance tax exemptions/10% rate); 2026 deaths).
Does Maryland have an inheritance tax?
Inheritance tax: Yes (Md. Code, Tax-General §§ 7-304, 7-309 (estate tax exclusion/portability/rate); §§ 7-203, 7-204 (inheritance tax exemptions/10% rate)).
Can you use a transfer-on-death deed in Maryland?
Transfer-on-death deed for real estate: Available — Transfer-on-death deed (2026 Md. Laws ch. 750 (SB 651) / ch. 751 (HB 738) — Real Property – Transfer-on-Death Deed – Establishment; enacted 2026 (signed May 26, 2026, ch. 750/751); effective October 1, 2026).
What is the Medicaid look-back period in Maryland?
Look-back period: 60 months for transfers made on or after February 8, 2006 (Maryland Medicaid Manual Release MR-140; April 2007 release; 60-month rule applies to transfers made on or after February 8, 2006).
Does Maryland tax Social Security benefits?
Social Security benefits: Exempt (2025 Maryland Resident Income Tax Return Instructions; tax year 2025).
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- YesVerified
Source: Md. Code, Tax-General §§ 7-304, 7-309 (estate tax exclusion/portability/rate); §§ 7-203, 7-204 (inheritance tax exemptions/10% rate) · Checked July 18, 2026
- Estate-tax exemption
- $5,000,000Verified
Source: Md. Code, Tax-General §§ 7-304, 7-309 (estate tax exclusion/portability/rate); §§ 7-203, 7-204 (inheritance tax exemptions/10% rate) · Effective: 2026 deaths · Checked July 18, 2026
- Estate-tax filing threshold
- $5,000,000Verified
Source: Md. Code, Tax-General §§ 7-304, 7-309 (estate tax exclusion/portability/rate); §§ 7-203, 7-204 (inheritance tax exemptions/10% rate) · Checked July 18, 2026
- Estate-tax top rate
- 16%Verified
Source: Md. Code, Tax-General §§ 7-304, 7-309 (estate tax exclusion/portability/rate); §§ 7-203, 7-204 (inheritance tax exemptions/10% rate) · Effective: 2026 deaths · Checked July 18, 2026
Full detail: Maryland estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- YesVerified
Source: Md. Code, Tax-General §§ 7-304, 7-309 (estate tax exclusion/portability/rate); §§ 7-203, 7-204 (inheritance tax exemptions/10% rate) · Checked July 18, 2026
- Exempt family (Spouse, children and other lineal descendants, stepchildren, parents, grandparents, siblings, spouse/surviving spouse of a child, registered domestic partners (deaths on/after 10/1/2023), and 501(c)(3) organizations, per Tax-General § 7-203) — top rate
- 0%Verified
- Immediate family and the relationships listed in Tax-General § 7-203 are fully exempt from inheritance tax.
Source: Md. Code, Tax-General §§ 7-304, 7-309 (estate tax exclusion/portability/rate); §§ 7-203, 7-204 (inheritance tax exemptions/10% rate) · Checked July 18, 2026
- Exempt family (Spouse, children and other lineal descendants, stepchildren, parents, grandparents, siblings, spouse/surviving spouse of a child, registered domestic partners (deaths on/after 10/1/2023), and 501(c)(3) organizations, per Tax-General § 7-203) — exemption
- No value recorded
The pinned estate-tax dataset holds no exemption amount for this class.
- Collateral / Other (Nieces, nephews, aunts, uncles, cousins, friends, and other non-exempt beneficiaries) — top rate
- 10%Verified
- Flat 10% (Tax-General § 7-204).
Source: Md. Code, Tax-General §§ 7-304, 7-309 (estate tax exclusion/portability/rate); §§ 7-203, 7-204 (inheritance tax exemptions/10% rate) · Checked July 18, 2026
- Collateral / Other (Nieces, nephews, aunts, uncles, cousins, friends, and other non-exempt beneficiaries) — exemption
- No value recorded
The pinned estate-tax dataset holds no exemption amount for this class.
Full detail: Maryland estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — Transfer-on-death deedVerified
Source: 2026 Md. Laws ch. 750 (SB 651) / ch. 751 (HB 738) — Real Property – Transfer-on-Death Deed – Establishment · Effective: enacted 2026 (signed May 26, 2026, ch. 750/751); effective October 1, 2026 · Checked July 26, 2026
- Controlling statute
- Md. Code, Real Prop. §§ 14-1001 to 14-1014 (eff. Oct. 1, 2026)Verified
Source: 2026 Md. Laws ch. 750 (SB 651) / ch. 751 (HB 738) — Real Property – Transfer-on-Death Deed – Establishment · Effective: enacted 2026 (signed May 26, 2026, ch. 750/751); effective October 1, 2026 · Checked July 26, 2026
- Operative from
- 2026-10-01Verified
Source: 2026 Md. Laws ch. 750 (SB 651) / ch. 751 (HB 738) — Real Property – Transfer-on-Death Deed – Establishment · Checked July 26, 2026
Full detail: Maryland transfer-on-death deed page
Small-estate procedure
- Small-estate limits
- $50,000; $100,000 when the surviving spouse is sole heir or legateeVerified
Source: Md. Code, Estates & Trusts § 5-601 · Effective: current · Checked August 23, 2026
- Opening forms
- RW 1103 petition, RW 1137 Schedule B, RW 1104 interested persons, RW 1109 noticeVerified
Source: Maryland Register of Wills small-estate packet · Effective: current form list · Checked August 23, 2026
Full detail: Maryland small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Medically needy income standard
- $350 per monthVerified
- Applies to: one-person assistance unit; noncovered medical expenses may satisfy spend-down.
Source: Maryland Medicaid Manual Appendix schedules for 2026 · Also: Maryland Medicaid Manual section 1000 · Effective: 2026 appendix with January 1, 2026 updates; schedule-specific markers retained · Checked November 14, 2026
- Universal institutional and waiver gross-income limit
- Not yet verified
- Applies to: applicant; pathway-specific eligibility rules apply.
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked November 14, 2026 · Ask the state agency
- Medically needy resource standard
- $2,500Verified
- Applies to: one-person assistance unit.
Source: Maryland Medicaid Manual Appendix schedules for 2026 · Effective: 2026 appendix with January 1, 2026 updates; schedule-specific markers retained · Checked November 14, 2026
- Categorically needy individual resource standard
- $2,000Verified
- Applies to: one person.
Source: Maryland Medicaid Manual Appendix schedules for 2026 · Effective: 2026 appendix with January 1, 2026 updates; schedule-specific markers retained · Checked November 14, 2026
- Categorically needy couple resource standard
- $3,000Verified
- Applies to: married couple.
Source: Maryland Medicaid Manual Appendix schedules for 2026 · Effective: 2026 appendix with January 1, 2026 updates; schedule-specific markers retained · Checked November 14, 2026
- Community-spouse resource allowance
- $32,532 minimum to $162,660 maximumVerified
- Applies to: institutionalized applicant with a community spouse; actual allowance depends on assessed resources and adjustments.
Source: Maryland Medicaid Manual Appendix schedules for 2026 · Also: CMS 2026 SSI and spousal-impoverishment standards · Effective: 2026 appendix with January 1, 2026 updates; schedule-specific markers retained · Checked November 14, 2026
- Current community-spouse monthly maintenance-needs allowance
- Not yet verified
- Applies to: institutionalized applicant with a community spouse.
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked November 14, 2026 · Ask the state agency
- Current home-equity limit
- $752,000 for 2026Verified
- Applies to: applicant subject to Maryland's substantial-home-equity rule.
Source: CMS 2026 SSI and spousal-impoverishment standards · Also: Maryland Medicaid Manual 2026 appendix schedules, Schedule MA-10 (excess home equity limit) · Effective: Income, resource, CSRA, maximum MMMNA, and home-equity figures effective January 1, 2026 · Checked November 14, 2026
Full detail: Maryland Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 months for transfers made on or after February 8, 2006Verified
Source: Maryland Medicaid Manual Release MR-140 · Effective: April 2007 release; 60-month rule applies to transfers made on or after February 8, 2006 · Checked September 5, 2026
- Transfer-penalty divisor
- $12,501 per month and $411 per dayVerified
Source: Maryland Medicaid Manual Appendix Schedule MA-6 · Effective: Penalty divisor effective July 1, 2025; retained in the 2026 appendix · Checked September 5, 2026
- How the state administers the penalty
- For institutional and waiver transfer review, divide uncompensated value first by the monthly amount and divide any remainder by the daily amount. The posted divisor is effective July 1, 2025 and remains the current state-posted Schedule MA-6 on the retrieval date.Verified
Source: Maryland Medicaid Manual section 1000 · Also: Maryland Medicaid Manual Appendix Schedule MA-6 · Effective: Final manual section dated May 15, 2014 · Checked September 5, 2026
Full detail: Maryland Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- For a permanently institutionalized person, Maryland recovers institutional services and other medical assistance. For a person age 55 or older, Maryland recovers approved Medical Assistance other than Medicare cost sharing.Verified
Source: Maryland Medicaid State Plan section 4.17 · Effective: TN 10-14 approved March 14, 2011; effective October 1, 2010 · Checked September 5, 2026
- Controlling authority
- Maryland Medicaid State Plan section 4.17 governs the state's lien and estate-recovery program.Verified
Source: Maryland Medicaid State Plan section 4.17 · Effective: TN 10-14 approved March 14, 2011; effective October 1, 2010 · Checked September 5, 2026
- Exemptions and deferrals
- Recovery is deferred while a surviving spouse remains and while a surviving child is under 21, blind, or disabled. Collection from lien property is also delayed for a qualifying sibling who lived in the home for at least one year or a qualifying caregiver child who lived there for at least two years.Verified
Source: Maryland Medicaid State Plan section 4.17 · Also: Maryland Medicaid State Plan Attachment 4.17-A · Effective: TN 10-14 approved March 14, 2011; effective October 1, 2010 · Checked September 5, 2026
- Hardship waiver
- Not yet verified
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked September 5, 2026 · Ask the state agency
- Lien practice
- Maryland uses liens for incorrectly paid benefits, pre-death TEFRA liens on real property of a permanently institutionalized person, and liens on real or personal property after death. A pre-death lien requires medical review, notice, appeal rights, and review at least every six months.Verified
Source: Maryland Medicaid State Plan section 4.17 · Also: Maryland Medicaid State Plan Attachment 4.17-A · Effective: TN 10-14 approved March 14, 2011; effective October 1, 2010 · Checked September 5, 2026
Full detail: Maryland Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- ExemptVerified
- Maryland subtracts Social Security and Railroad Retirement benefits included in federal adjusted gross income.
Source: 2025 Maryland Resident Income Tax Return Instructions · Effective: tax year 2025 · Checked April 21, 2026
- Public pensions
- Exempt when conditions are metVerified
- Qualifying public employee-system pension income may receive Maryland's pension exclusion.
- The standard pension exclusion is available at age 65 or older.
- A taxpayer who is totally disabled, or whose spouse is totally disabled, may qualify without meeting the age threshold.
- Maximum 2025 pension exclusion before reduction for Social Security and Railroad Retirement benefits.
- Only income from a qualifying employee retirement system under IRC section 401(a), 403, or 457(b) is eligible.
- Social Security and Railroad Retirement benefits reduce the maximum pension exclusion.
- The $41,200 maximum is the latest final 2025 return figure, not a final 2026 return amount.
Source: 2025 Maryland Resident Income Tax Return Instructions · Effective: tax year 2025 · Checked April 21, 2026
- Private pensions
- Exempt when conditions are metVerified
- Qualifying private employee-system pension or retirement-annuity income may receive Maryland's pension exclusion.
- The standard pension exclusion is available at age 65 or older.
- A taxpayer who is totally disabled, or whose spouse is totally disabled, may qualify without meeting the age threshold.
- Maximum 2025 pension exclusion before reduction for Social Security and Railroad Retirement benefits.
- Only income from a qualifying employee retirement system under IRC section 401(a), 403, or 457(b) is eligible.
- Social Security and Railroad Retirement benefits reduce the maximum pension exclusion.
- The $41,200 maximum is the latest final 2025 return figure, not a final 2026 return amount.
Source: 2025 Maryland Resident Income Tax Return Instructions · Effective: tax year 2025 · Checked April 21, 2026
- IRA and 401(k) distributions
- Partly taxed or conditionalVerified
- Qualifying 401(k), 403(b), and 457(b) employee-plan distributions may receive the pension exclusion; traditional IRAs, Roth IRAs, SEP plans, and Keogh plans do not qualify for that exclusion.
- The standard pension exclusion is available at age 65 or older.
- A taxpayer who is totally disabled, or whose spouse is totally disabled, may qualify without meeting the age threshold.
- Maximum 2025 pension exclusion before reduction for Social Security and Railroad Retirement benefits.
- Only income from a qualifying employee retirement system under IRC section 401(a), 403, or 457(b) is eligible.
- Social Security and Railroad Retirement benefits reduce the maximum pension exclusion.
- The $41,200 maximum is the latest final 2025 return figure, not a final 2026 return amount.
- Federally taxable IRA income remains in Maryland adjusted gross income unless a separate subtraction applies; this record does not turn a federally nontaxable distribution into taxable income.
Source: 2025 Maryland Resident Income Tax Return Instructions · Effective: tax year 2025 · Checked April 21, 2026
- Military retirement pay
- Exempt when conditions are metVerified
- Maryland allows an age-based subtraction for qualifying military retirement income, including qualifying death benefits.
- A recipient under age 55 may subtract up to $12,500.
- Maximum subtraction for a recipient under age 55.
- A recipient age 55 or older may subtract up to $20,000.
- Maximum subtraction for a recipient age 55 or older.
- Income must result from qualifying U.S. uniformed service, reserve service, Maryland National Guard service, or an enumerated commissioned corps.
- The subtraction can apply to qualifying military death benefits received by an eligible recipient.
Source: 2025 Maryland Resident Income Tax Return Instructions · Effective: tax year 2025 · Checked April 21, 2026
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.